Asked by Tonia

In 2005 Russell acquired and interest iin a partnership in which he is not a material participant. The partnership was profitable through 2008, and Russell's basis in partnership interest at the beginning of 2009 was $50,000. Russell's share of the partnership loss was $40,000 in 2009, and his share of partnership income is $22,000 in 2010. How much can Russell deduct for 2009 and 2010?

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